政府会计制度下医院财务会计与预算会计科目余额的验证

Verification of the Balance of Hospital Financial Accounting and Budget Accounting under the Government Accounting System

政府会计制度下公立医院实施财务会计与预算会计“双功能”“双基础”“双报告”的会计核算模式,如何衔接财务会计与预算会计分离核算产生的差异,成为实践中的一个难点。本文从财务会计与预算会计的平行记账关联性和各会计报表科目余额之间的勾稽平衡关系入手,整理了一套医院财务会计与预算会计科目余额的核对与验证方法。

Under the government accounting system,public hospitals implement the accounting mode of"double function","double foundation"and"double report"of financial accounting and budget accounting,and how to join the differences caused by the separation of financial accounting and budget accounting has become a difficulty in practice.Starting with the parallel bookkeeping relationship between financial accounting and budget accounting,and the articulation balance among various accounting statements,this paper collates a set of methods for checking and verifying the balance of financial accounting and budget accounting in hospitals.